Section 11-89-20 - Resident accounts(a) The conditions under which the caregiver agrees to be responsible for the residents' funds or property shall be explained and agreed to by the resident, or the guardian, and documented in the resident's file.(b) No person associated with the ownership or operation of the facility shall serve as guardian of the estate or have power of attorney for any resident in the home.(c) An accurate written accounting of residents' income and disbursements shall be kept on an ongoing basis, including receipts for expenditures.(d) A current inventory of residents' possessions shall be maintained.(e) Misappropriation of residents' funds or property shall be reported to the proper authorities.[Eff FEB 03 1992] (Auth: HRS §§ 321-9, 321-11, 321-15.9) (Imp: HRS § 321-15.9)